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78. Brambles standard quantities for 1 unit of product include 4 pounds of materials and 1.0 labor hours. The standard rates are $4 per pound

78. Brambles standard quantities for 1 unit of product include 4 pounds of materials and 1.0 labor hours. The standard rates are $4 per pound and $5 per hour. The standard overhead rate is $6 per direct labor hour. The total standard cost of Brambles product is

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